Chen, Gongmeng; Firth, Michael; Wei Zhang, Wei - In: Asian Review of Accounting 16 (2008) 1, pp. 74-91
Purpose – In the mid‐1990s, China introduced the Modern Enterprise System (MES) to selected state‐owned enterprises (SOE). The paper aims to examine whether this reform led to improved efficiency and profitability. Design/methodology approach – The efficiency and performance of...